Procedure for Opening, Counting and Recording the Contents of Bill Validator Boxes, Kiosks,

Determination of Gross Revenue Deduction A system of internal controls submitted by a gaming licensee in accordance with 205 CMR 138.02 shall include procedures relative to opening, counting, and recording contents of bill validator boxes, kiosks, and determination of gross revenue deduction that include, at a minimum, the following provisions: (1) At least once every seven days, a gaming licensee shall coordinate the removal of the bill validator boxes from all kiosks and the insertion of empty, replacement bill validator boxes into the kiosks (the bill validator drop). (2) Prior to the bill validator drop, a gaming accounting supervisor shall count the number of empty bill validator boxes to be exchanged as part of the bill validator drop and confirm, in writing on a bill validator drop form, that the count equals the number of boxes scheduled to be collected. Prior to the drop, the form shall include at a minimum: (a) The date; (b) The kiosk number(s) or location(s); (c) The number of boxes to be dropped; and (d) The signature of the accounting supervisor. (3) A security department member and an accounting department member shall obtain the keys necessary to perform the bill validator drop from their respective departments. (4) In the presence of the security department member, the accounting department member shall: (a) Place the appropriate number of empty bill validator boxes required for the bill validator drop into a secure cart; (b) Transport the cart and the boxes to the gaming area; (c) Unlock the cabinet(s) housing the bill validator boxes; (d) Exchange the bill validator boxes; and (e) Place the boxes removed in the secure cart. (5) Immediately upon removal of each bill validator box, the kiosk or its back-office platform shall provide the information needed to prepare a receipt (Bill Validator Receipt) that documents the total value of each item (gaming vouchers, coupons and/or currency) in the bill validator box. Such receipt shall be placed into a locked accounting box by the accounting department member. (6) Prior to the movement of the collected boxes, the accounting department member shall verify and confirm in writing by signing the bill validator drop form, that the number of boxes being transported from the gaming area equals the number of boxes in 205 CMR 138.49(2)(c). Any discrepancies shall be immediately reported to the surveillance department and in writing to the IEB in-house office. (7) Accompanied by an accounting department member and a security department member, the locked cart containing the bill validator boxes shall be transported to: (a) The cashiers' cage for counting or a secure area approved by the IEB under the control of the main bank or master coin bank and stored there until counted; or (b) The count room for counting only when the count of table game drop boxes or slot machine drop containers is not in progress. (8) The contents of the bill validator boxes shall be counted as follows: (a) If the boxes are counted in the cashiers' cage, a main bank or master coin bank cashier shall document their contents, by item and amount, on a two-part Balance Receipt. 1. The cashier who documents the contents of boxes shall retain the original Balance Receipt as an inventory document until forwarded directly to the gaming accounting department with the main bank or master coin bank end-of-day paperwork. 2. The cashier shall place the duplicate Balance Receipt in a locked accounting box. (b) If the boxes are counted in the count room, the gaming accounting department member(s) performing the count shall document the count for each individual bill validator box on a Balance Receipt. If the counting equipment documents the count of each individual bill validator box, the gaming vouchers, coupons and currency need only be documented for the entire bill validator drop and not for each individual bill validator box. At the completion of the count, a main bank or master coin bank cashier shall verify the contents on the Balance Receipt. 1. The accounting department member(s) shall transport the gaming vouchers and coupons directlyto the accounting department together with the original Balance Receipt and the supporting documentation for each bill validator box. 2. The main bank or master coin bank cashier shall transport the currency directly to the main bank or master coin bank together with the duplicate Balance Receipt. (9) A gaming licensee shall generate reports necessary to reconcile the funds placed into and dispensed by the kiosks.